odoo/addons/l10n_lu/l10n_lu_data.xml

<?xml version="1.0" ?>
<openerp>
	<data noupdate="1">

        <!--
        Account Type
        -->
        <record id="account_type_root" model="account.account.type">
            <field name="name">View</field>
            <field name="code">view</field>
            <field name="close_method">none</field>
        </record>
        <record id="account_type_asset" model="account.account.type">
            <field name="name">Asset</field>
            <field name="code">asset</field>
            <field name="close_method">balance</field>
        </record>
        <record id="account_type_liability" model="account.account.type">
            <field name="name">Liability</field> 
            <field name="code">liability</field>
            <field name="close_method">balance</field>
        </record>
        <record id="account_type_cash_equity" model="account.account.type">
            <field name="name">Equity</field> 
            <field name="code">equity</field>
            <field name="close_method">balance</field>
        </record>
        <record id="account_type_income" model="account.account.type">
            <field name="name">Income</field> 
            <field name="code">income</field>
            <field name="close_method">unreconciled</field>
        </record>
        <record id="account_type_expense" model="account.account.type">
            <field name="name">Expense</field> 
            <field name="code">expense</field>
            <field name="close_method">unreconciled</field>
        </record>
        <record id="account_type_cash_moves" model="account.account.type">
            <field name="name">Cash</field> 
            <field name="code">cash</field>
            <field name="close_method">balance</field>
        </record>

		<!-- Tax Code Templates -->           
        <record id="vat_code_chart_root_lu" model="account.tax.code.template">
            <field name="name">Plan de Taxes Luxembourgeois</field>
        </record>

		<record id="account_tax_code_template_totalduchiffredaffaires0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;09&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Total du chiffre d'affaires&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="vat_code_chart_root_lu"/>
		</record>
		<record id="account_tax_code_template_ventesourecettes0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;03&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;1. Ventes ou recettes&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_totalduchiffredaffaires0"/>
		</record>
		<record id="account_tax_code_template_prlvementsprivsdebiensarta0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;04&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Prélèvements privés de biens (art 13 a)&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_totalduchiffredaffaires0"/>
		</record>
		<record id="account_tax_code_template_prlvementsprivsdeservicesart0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;05&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Prélèvements privés de services (art 16)&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_totalduchiffredaffaires0"/>
		</record>
		<record id="account_tax_code_template_affectationdebiensartb0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;06&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Affectation de biens (art 13 b)&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_totalduchiffredaffaires0"/>
		</record>
		<record id="account_tax_code_template_point0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;08&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Point 5&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_totalduchiffredaffaires0"/>
		</record>
		<record id="account_tax_code_template_prestationsdeservicesart0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;10&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Prestations de services (art 26)&quot;&quot;&quot;" name="name"/>
			<field name="parent_id" ref="vat_code_chart_root_lu"/>
			<field eval="1.0" name="sign"/>
		</record>
		<record id="account_tax_code_template_livraisonsintracommunautairesdebiens0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;11&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Livraisons intracommunautaires de biens&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_prestationsdeservicesart0"/>
		</record>
		<record id="account_tax_code_template_exportationsart0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;12&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Exportations (art 43)&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_prestationsdeservicesart0"/>
		</record>
		<record id="account_tax_code_template_autresexonrationsart0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;13&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Autres exonérations (art 43)&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_prestationsdeservicesart0"/>
		</record>
		<record id="account_tax_code_template_autresexonrationsart1" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;14&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Autres exonérations (art 44)&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_prestationsdeservicesart0"/>
		</record>
		<record id="account_tax_code_template_tabacsfabriqus0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;15&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Tabacs fabriqués&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_prestationsdeservicesart0"/>
		</record>
		<record id="account_tax_code_template_livraisonsaquisitionsintracom0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;16&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Livraisons / aquisitions intracom.&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_prestationsdeservicesart0"/>
		</record>
		<record id="account_tax_code_template_autresoprationsralisesltranger0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;17&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Autres opérations réalisées à l'étranger&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_prestationsdeservicesart0"/>
		</record>
		<record id="account_tax_code_template_point1" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;19&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Point 7&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_prestationsdeservicesart0"/>
		</record>
		<record id="account_tax_code_template_chiffredaffairesimposablesanstva0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;22&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Chiffre d'affaires imposable (sans TVA)&quot;&quot;&quot;" name="name"/>
			<field name="parent_id" ref="vat_code_chart_root_lu"/>
			<field eval="1.0" name="sign"/>
		</record>
		<record id="account_tax_code_template_achatdebetslintrieurdupays0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;23&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Achat de B. et S. à l'intérieur du pays&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_chiffredaffairesimposablesanstva0"/>
		</record>
		<record id="account_tax_code_template_acquisitionsintracomdebiens0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;24&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Acquisitions intracom. de biens&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_chiffredaffairesimposablesanstva0"/>
		</record>
		<record id="account_tax_code_template_importationsdebiens0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;25&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Importations de biens&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_chiffredaffairesimposablesanstva0"/>
		</record>
		<record id="account_tax_code_template_affectationsdebiens0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;25&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Affectations de biens&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_chiffredaffairesimposablesanstva0"/>
		</record>
		<record id="account_tax_code_template_taxedclarecommedbiteur0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;27&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Taxe déclarée comme débiteur&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_chiffredaffairesimposablesanstva0"/>
		</record>
		<record id="account_tax_code_template_taxeacquittecommecautionsolidaire0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;28&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Taxe acquittée comme caution solidaire&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_chiffredaffairesimposablesanstva0"/>
		</record>
		<record id="account_tax_code_template_taxenondductibleopexonre0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;29&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Taxe non déductible / op. exonérée&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_chiffredaffairesimposablesanstva0"/>
		</record>
		<record id="account_tax_code_template_taxenondductibleart0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;30&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Taxe non déductible (art 50)&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_chiffredaffairesimposablesanstva0"/>
		</record>
		<record id="account_tax_code_template_taxeenamontdductible0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;31&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Taxe en amont déductible&quot;&quot;&quot;" name="name"/>
			<field name="parent_id" ref="vat_code_chart_root_lu"/>
			<field eval="1.0" name="sign"/>
		</record>
		<record id="account_tax_code_template_baseca0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;32&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Base CA 15%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_taxeenamontdductible0"/>
		</record>
		<record id="account_tax_code_template_baseca1" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;33&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Base CA 6%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_taxeenamontdductible0"/>
		</record>
		<record id="account_tax_code_template_baseca2" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;34&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Base CA 3%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_taxeenamontdductible0"/>
		</record>
		<record id="account_tax_code_template_baseca3" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;35&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Base CA 12%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_taxeenamontdductible0"/>
		</record>
		<record id="account_tax_code_template_basecaautauxindfini0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;82&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Base CA au taux indéfini&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_taxeenamontdductible0"/>
		</record>
		<record id="account_tax_code_template_taxeca0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;37&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Taxe CA 15%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_taxeenamontdductible0"/>
		</record>
		<record id="account_tax_code_template_taxeca1" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;38&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Taxe CA 6%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_taxeenamontdductible0"/>
		</record>
		<record id="account_tax_code_template_taxeca2" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;39&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Taxe CA 3%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_taxeenamontdductible0"/>
		</record>
		<record id="account_tax_code_template_taxesca0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;40&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Taxes CA 12%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_taxeenamontdductible0"/>
		</record>
		<record id="account_tax_code_template_taxeautauxindfini0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;83&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Taxe au taux indéfini&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_taxeenamontdductible0"/>
		</record>
		<record id="account_tax_code_template_totalbaseintracommunautaire0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;46&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Total Base intracommunautaire&quot;&quot;&quot;" name="name"/>
			<field name="parent_id" ref="vat_code_chart_root_lu"/>
			<field eval="1.0" name="sign"/>
		</record>
		<record id="account_tax_code_template_baseintracom0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;42&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Base intracom. 15%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_totalbaseintracommunautaire0"/>
		</record>
		<record id="account_tax_code_template_baseintracom1" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;43&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Base intracom. 6%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_totalbaseintracommunautaire0"/>
		</record>
		<record id="account_tax_code_template_baseintracom2" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;44&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Base intracom. 3%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_totalbaseintracommunautaire0"/>
		</record>
		<record id="account_tax_code_template_baseintracom3" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;45&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Base intracom. 12%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_totalbaseintracommunautaire0"/>
		</record>
		<record id="account_tax_code_template_baseintracomexonre0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;85&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Base intracom. exonérée&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_totalbaseintracommunautaire0"/>
		</record>
		<record id="account_tax_code_template_areporter0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;86&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;A reporter&quot;&quot;&quot;" name="name"/>
			<field name="parent_id" ref="vat_code_chart_root_lu"/>
			<field eval="1.0" name="sign"/>
		</record>
		<record id="account_tax_code_template_report0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;87&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Report&quot;&quot;&quot;" name="name"/>
			<field name="parent_id" ref="vat_code_chart_root_lu"/>
			<field eval="1.0" name="sign"/>
		</record>
		<record id="account_tax_code_template_taxeintracom0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;47&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Taxe intracom. 15%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_report0"/>
		</record>
		<record id="account_tax_code_template_taxeintracom1" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;48&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;taxe intracom. 6%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_report0"/>
		</record>
		<record id="account_tax_code_template_taxeintracom2" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;49&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Taxe intracom. 3%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_report0"/>
		</record>
		<record id="account_tax_code_template_taxeintracom3" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;50&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Taxe intracom. 12%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_report0"/>
		</record>
		<record id="account_tax_code_template_totaltaxeintracom0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;51&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Total Taxe intracom.&quot;&quot;&quot;" name="name"/>
			<field name="parent_id" ref="vat_code_chart_root_lu"/>
			<field eval="1.0" name="sign"/>
		</record>
		<record id="account_tax_code_template_acquisitiontriangulaire0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;52&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Acquisition triangulaire&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_totaltaxeintracom0"/>
		</record>
		<record id="account_tax_code_template_baseimportationentr0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;53&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Base importation (entr.) 15%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_totaltaxeintracom0"/>
		</record>
		<record id="account_tax_code_template_baseimportationentr1" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;54&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Base Importation (entr.) 6%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_totaltaxeintracom0"/>
		</record>
		<record id="account_tax_code_template_baseuntauxexonr0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;81&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Base à un taux exonéré&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_totaltaxeintracom0"/>
		</record>
		<record id="account_tax_code_template_baseimportationentr2" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;55&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Base Importation (entr.) 3%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_totaltaxeintracom0"/>
		</record>
		<record id="account_tax_code_template_baseimportationentr3" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;56&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Base Importation (entr.) 12%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_totaltaxeintracom0"/>
		</record>
		<record id="account_tax_code_template_taxeimportationentr0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;62&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Taxe Importation (entr.) 15%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_totaltaxeintracom0"/>
		</record>
		<record id="account_tax_code_template_taxeimportationentr1" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;64&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Taxe Importation (entr.) 3%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_totaltaxeintracom0"/>
		</record>
		<record id="account_tax_code_template_taxeimportationentr2" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;65&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Taxe Importation (entr.) 12%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_totaltaxeintracom0"/>
		</record>
		<record id="account_tax_code_template_totaltaxeimportationentr0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;70&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Total Taxe Importation (entr.)&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_totaltaxeintracom0"/>
		</record>
		<record id="account_tax_code_template_baseimportationprives0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;57&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Base Importation (privées) 15%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_totaltaxeimportationentr0"/>
		</record>
		<record id="account_tax_code_template_baseimportationprives1" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;58&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Base Importation (privées) 6%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_totaltaxeimportationentr0"/>
		</record>
		<record id="account_tax_code_template_baseimportationprives2" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;59&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Base Importation (privées) 3%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_totaltaxeimportationentr0"/>
		</record>
		<record id="account_tax_code_template_baseimportationprives3" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;60&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Base Importation (privées) 12%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_totaltaxeimportationentr0"/>
		</record>
		<record id="account_tax_code_template_baseimportationprives3" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;61&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Total Base Importation&quot;&quot;&quot;" name="name"/>
			<field name="parent_id" ref="vat_code_chart_root_lu"/>
		</record>
		<record id="account_tax_code_template_taxeimportationprives0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;66&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Taxe Importation (privées) 15%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_baseimportationprives3"/>
		</record>
		<record id="account_tax_code_template_taxeimportationprives1" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;67&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Taxe Importation (privées) 6%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_baseimportationprives3"/>
		</record>
		<record id="account_tax_code_template_taxeimportationprives2" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;68&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Taxe Importation (privées) 3%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_baseimportationprives3"/>
		</record>
		<record id="account_tax_code_template_taxeimportationprives3" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;69&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Taxe Importation (privées) 12%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_baseimportationprives3"/>
		</record>
		<record id="account_tax_code_template_totaltaxeimportationprives0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;71&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Total Taxe Importation (privées)&quot;&quot;&quot;" name="name"/>
			<field name="parent_id" ref="vat_code_chart_root_lu"/>
			<field eval="1.0" name="sign"/>
		</record>
		<record id="account_tax_code_template_totaldelataxe0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;72&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Total de la taxe&quot;&quot;&quot;" name="name"/>
			<field name="parent_id" ref="vat_code_chart_root_lu"/>
			<field eval="1.0" name="sign"/>
		</record>
		<record id="account_tax_code_template_taxeenamontdductible1" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;73&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Taxe en amont déductible&quot;&quot;&quot;" name="name"/>
			<field name="parent_id" ref="vat_code_chart_root_lu"/>
			<field eval="1.0" name="sign"/>
		</record>
		<record id="account_tax_code_template_excdentdetaxe0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;74&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Excédent de taxe&quot;&quot;&quot;" name="name"/>
			<field name="parent_id" ref="vat_code_chart_root_lu"/>
			<field eval="1.0" name="sign"/>
		</record>
		<record id="account_tax_code_template_excdentdetaxeenamontnonrembours0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;75&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Excédent de taxe en amont non remboursé&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_excdentdetaxe0"/>
		</record>
		<record id="account_tax_code_template_soldeverser0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;76&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Solde à verser&quot;&quot;&quot;" name="name"/>
			<field name="parent_id" ref="vat_code_chart_root_lu"/>
			<field eval="1.0" name="sign"/>
		</record>
		<record id="account_tax_code_template_prestationsdeservicesart1" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;88&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Prestations de services (art. 26) 15%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_soldeverser0"/>
		</record>
		<record id="account_tax_code_template_prestationsdeservicesart2" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;89&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Prestations de services (art. 26) 6%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_soldeverser0"/>
		</record>
		<record id="account_tax_code_template_prestationsdeservicesart3" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;90&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Prestations de services (art. 26) 3%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_soldeverser0"/>
		</record>
		<record id="account_tax_code_template_prestationsdeservicesart4" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;91&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Prestations de services (art. 26) 12%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_soldeverser0"/>
		</record>
		<record id="account_tax_code_template_livraisonsdebiensart0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;92&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Livraisons de biens (art. 26) 6%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_soldeverser0"/>
		</record>
		<record id="account_tax_code_template_taxeprestationsdeservicesart0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;93&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Taxe prestations de services (art. 26) 15%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_soldeverser0"/>
		</record>
		<record id="account_tax_code_template_taxeprestationsdeservicesart0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;94&quot;&quot;&quot;" name="code"/>
			<field name="parent_id" ref="vat_code_chart_root_lu"/>
			<field eval="&quot;&quot;&quot;Taxe prestations de services (art. 26) 6%&quot;&quot;&quot;" name="name"/>
		</record>
		<record id="account_tax_code_template_taxeprestationsdeservicesart1" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;95&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Taxe prestations de services (art. 26) 3%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_soldeverser0"/>
		</record>
		<record id="account_tax_code_template_taxeprestationsdeservicesart2" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;96&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Taxe prestations de services (art. 26) 12%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_soldeverser0"/>
		</record>
		<record id="account_tax_code_template_taxelivraisonsdebiensart0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;97&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Taxe livraisons de biens (art. 26) 6%&quot;&quot;&quot;" name="name"/>
			<field eval="1.0" name="sign"/>
			<field name="parent_id" ref="account_tax_code_template_soldeverser0"/>
		</record>
		<record id="account_tax_code_template_totaldelataxepayer0" model="account.tax.code.template">
			<field eval="&quot;&quot;&quot;98&quot;&quot;&quot;" name="code"/>
			<field eval="&quot;&quot;&quot;Total de la taxe à payer&quot;&quot;&quot;" name="name"/>
			<field name="parent_id" ref="vat_code_chart_root_lu"/>
			<field eval="1.0" name="sign"/>
		</record>

    <!-- Account Templates -->
<record id="account_lu_0" model="account.account.template">
  <field name="code">0</field>
  <field name="name">Plan KLUWER</field>
  <field name="type" >view</field> 
  <!--<field name="user_type" ref="l10n_be.user_type_view"/>-->
  <field name="user_type" ref="account_type_root"/>
</record>

<record id="account_1" model="account.account.template">
  <field name="code">1</field>
  <field name="name">Fonds propres, prov. &amp; dettes + d&apos;1an</field>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_lu_0"/echap>
  <field name="type" >view</field>
</record>
<record id="account_2" model="account.tax.code.template">
  <field name="code">2</field>
  <field name="name">Immobilis., dettes &amp; créances à + d&apos;1 an</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_lu_0"/echap>
  <field name="type" >view</field>
</record>
<record id="account_3" model="account.account.template">
  <field name="code">3</field>
  <field name="name">Stocks et commandes en cours d&apos;exécution</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_lu_0"/echap>
  <field name="type" >view</field>
</record>
<record id="account_4" model="account.account.template">
  <field name="code">4</field>
  <field name="name">Créances et dettes à un an au plus</field>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_lu_0"/echap>
  <field name="type" >view</field>
</record>
<record id="account_5" model="account.account.template">
  <field name="code">5</field>
  <field name="name">Placements de trésorerie et disponible</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_lu_0"/echap>
  <field name="type" >view</field>
</record>
<record id="account_6" model="account.account.template">
  <field name="code">6</field>
  <field name="name">Charges</field>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_lu_0"/echap>
  <field name="type" >view</field>
</record>
<record id="account_7" model="account.account.template">
  <field name="code">7</field>>
  <field name="name">Produits</field>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_lu_0"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_10" model="account.account.template">
  <field name="code">10</field>
  <field name="name">Capital</field>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_1"/>
  <field name="type" >view</field>
</record>
<record id="account_12" model="account.account.template">
  <field name="code">12</field>
  <field name="name">Plus-values de réévaluation</field>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_1"/>
  <field name="type" >view</field>
</record>
<record id="account_13" model="account.account.template">
  <field name="code">13</field>
  <field name="name">Réserves</field>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_1"/>
  <field name="type" >view</field>
</record>
<record id="account_14" model="account.account.template">
  <field name="code">14</field>
  <field name="name">Résultat reporté</field>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_1"/>
  <field name="type" >view</field>
</record>
<record id="account_15" model="account.account.template">
  <field name="code">15</field>
  <field name="name">Subsides en capital</field>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_1"/>
  <field name="type" >view</field>
</record>
<record id="account_16" model="account.account.template">
  <field name="code">16</field>
  <field name="name">Provisions et impôts différés</field>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_1"/>
  <field name="type" >view</field>
</record>
<record id="account_17" model="account.account.template">
  <field name="code">17</field>
  <field name="name">Dettes à plus d&apos;un an</field>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_1"/>
  <field name="type" >view</field>
</record>
<record id="account_20" model="account.account.template">
  <field name="code">20</field>
  <field name="name">Frais d&apos;établissement</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_2"/>
  <field name="type" >view</field>
</record>
<record id="account_21" model="account.account.template">
  <field name="code">21</field>
  <field name="name">Immobilisations incorporelles</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_2"/>
  <field name="type" >view</field>
</record>
<record id="account_22" model="account.account.template">
  <field name="code">22</field>
  <field name="name">Terrains et constructions</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_2"/>
  <field name="type" >view</field>
</record>
<record id="account_23" model="account.account.template">
  <field name="code">23</field>
  <field name="name">Installations, machines et outillages</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_2"/>
  <field name="type" >view</field>
</record>
<record id="account_24" model="account.account.template">
  <field name="code">24</field>
  <field name="name">Mobilier et matériel roulant</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_2"/>
  <field name="type" >view</field>
</record>
<record id="account_25" model="account.account.template">
  <field name="code">25</field>
  <field name="name">Immobilisation détenues en loc.-fin.</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_2"/>
  <field name="type" >view</field>
</record>
<record id="account_27" model="account.account.template">
  <field name="code">27</field>
  <field name="name">Immobilis. corp. en cours &amp; acptes versé</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_2"/>
  <field name="type" >view</field>
</record>
<record id="account_28" model="account.account.template">
  <field name="code">28</field>
  <field name="name">Immobilisations financières</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_2"/>
  <field name="type" >view</field>
</record>
<record id="account_30" model="account.account.template">
  <field name="code">30</field>
  <field name="name">Approvisionnements - matières premières</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_3"/>
  <field name="type" >view</field>
</record>
<record id="account_31" model="account.account.template">
  <field name="code">31</field>
  <field name="name">Approvisionnements et fournitures</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_3"/>
  <field name="type" >view</field>
</record>
<record id="account_32" model="account.account.template">
  <field name="code">32</field>
  <field name="name">En cours de fabrication</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_3"/>
  <field name="type" >view</field>
</record>
<record id="account_33" model="account.account.template">
  <field name="code">33</field>
  <field name="name">Produits finis</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_3"/>
  <field name="type" >view</field>
</record>
<record id="account_34" model="account.account.template">
  <field name="code">34</field>
  <field name="name">Marchandises</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_3"/>
  <field name="type" >view</field>
</record>
<record id="account_36" model="account.account.template">
  <field name="code">36</field>
  <field name="name">Acomptes versés sur achats pour stocks</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_3"/>
  <field name="type" >view</field>
</record>
<record id="account_40" model="account.account.template">
  <field name="code">40</field>
  <field name="name">Créances commerciales</field>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_4"/>
  <field name="type" >view</field>
</record>
<record id="account_41" model="account.account.template">
  <field name="code">41</field>
  <field name="name">Autres créances à - d&apos;un an</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_4"/>
  <field name="type" >view</field>
</record>
<record id="account_42" model="account.account.template">
  <field name="code">42</field>
  <field name="name">Dettes à + d&apos;1 an échéant dans l&apos;année</field>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_4"/>
  <field name="type" >view</field>
</record>
<record id="account_43" model="account.account.template">
  <field name="code">43</field>
  <field name="name">Dettes financières</field>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_4"/>
  <field name="type" >view</field>
</record>
<record id="account_44" model="account.account.template">
  <field name="code">44</field>
  <field name="name">Dettes commerciales</field>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_4"/>
  <field name="type" >view</field>
</record>
<record id="account_45" model="account.account.template">
  <field name="code">45</field>
  <field name="name">Dettes fiscales, salariales et sociales</field>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_4"/>
  <field name="type" >view</field>
</record>
<record id="account_47" model="account.account.template">
  <field name="code">47</field>
  <field name="name">Dettes suite à l&apos;affect. des résultats</field>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_4"/>
  <field name="type" >view</field>
</record>
<record id="account_48" model="account.account.template">
  <field name="code">48</field>
  <field name="name">Dettes diverses</field>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_4"/>
  <field name="type" >view</field>
</record>
<record id="account_49" model="account.account.template">
  <field name="code">49</field>
  <field name="name">Comptes de régularisation et cptes d&apos;att</field>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_4"/>
  <field name="type" >view</field>
</record>
<record id="account_51" model="account.account.template">
  <field name="code">51</field>
  <field name="name">Actions et parts</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_5"/>
  <field name="type" >view</field>
</record>
<record id="account_52" model="account.account.template">
  <field name="code">52</field>
  <field name="name">Titres à revenu fixe</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_5"/>
  <field name="type" >view</field>
</record>
<record id="account_53" model="account.account.template">
  <field name="code">53</field>
  <field name="name">Dépôts à terme</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_5"/echap>
  <field name="type" >view</field>
</record>
<record id="account_55" model="account.account.template">
  <field name="code">55</field>
  <field name="name">Etablissements de crédit</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_5"/echap>
  <field name="type" >view</field>
</record>
<record id="account_56" model="account.account.template">
  <field name="code">56</field>
  <field name="name">Ccp</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_5"/echap>
  <field name="type" >view</field>
</record>
<record id="account_57" model="account.account.template">
  <field name="code">57</field>
  <field name="name">Caisses</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_5"/echap>
  <field name="type" >view</field>
</record>
<record id="account_60" model="account.account.template">
  <field name="code">60</field>
  <field name="name">Approvisionnements et marchandises</field>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_6"/echap>
  <field name="type" >view</field>
</record>
<record id="account_61" model="account.account.template">
  <field name="code">61</field>
  <field name="name">Services et biens divers</field>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_6"/echap>
  <field name="type" >view</field>
</record>
<record id="account_62" model="account.account.template">
  <field name="code">62</field>
  <field name="name">Rémunérations, charges soc. et pensions</field>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_6"/echap>
  <field name="type" >view</field>
</record>
<record id="account_64" model="account.account.template">
  <field name="code">64</field>
  <field name="name">Autres charges d&apos;exploitation</field>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_6"/echap>
  <field name="type" >view</field>
</record>
<record id="account_65" model="account.account.template">
  <field name="code">65</field>
  <field name="name">Charges financières</field>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_6"/echap>
  <field name="type" >view</field>
</record>
<record id="account_66" model="account.account.template">
  <field name="code">66</field>
  <field name="name">Charges exceptionnelles</field>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_6"/echap>
  <field name="type" >view</field>
</record>
<record id="account_67" model="account.account.template">
  <field name="code">67</field>
  <field name="name">Impôts sur le résultat</field>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_6"/echap>
  <field name="type" >view</field>
</record>
<record id="account_70" model="account.account.template">
  <field name="code">70</field>
  <field name="name">Chiffre d&apos;affaires</field>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_7"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_71" model="account.account.template">
  <field name="code">71</field>
  <field name="name">Variation des stocks &amp; comm. en cours</field>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_7"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_74" model="account.account.template">
  <field name="code">74</field>
  <field name="name">Autres produits d&apos;exploitation</field>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_7"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_75" model="account.account.template">
  <field name="code">75</field>
  <field name="name">Produits financiers</field>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_7"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_77" model="account.account.template">
  <field name="code">77</field>
  <field name="name">Régul. d&apos;impôts &amp; reprises prov. fisc.</field>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_7"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_140" model="account.account.template">
  <field name="code">140</field>
  <field name="name">Bénéfice reporté</field>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_14"/echap>
  <field name="type" >view</field>
</record>
<record id="account_175" model="account.account.template">
  <field name="code">175</field>
  <field name="name">Dettes commerciales</field>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_17"/echap>
  <field name="type" >view</field>
</record>
<record id="account_200" model="account.account.template">
  <field name="code">200</field>
  <field name="name">Frais de constitution et d&apos;augm. capital</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_20"/echap>
  <field name="type" >view</field>
</record>
<record id="account_201" model="account.account.template">
  <field name="code">201</field>
  <field name="name">Frais d&apos;augmentation de capital</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_20"/echap>
  <field name="type" >view</field>
</record>
<record id="account_202" model="account.account.template">
  <field name="code">202</field>
  <field name="name">Fr.d&apos;emission d&apos;empr,prime remboursement</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_20"/echap>
  <field name="type" >view</field>
</record>
<record id="account_203" model="account.account.template">
  <field name="code">203</field>
  <field name="name">Autres frais d&apos;établissement</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_20"/echap>
  <field name="type" >view</field>
</record>
<record id="account_204" model="account.account.template">
  <field name="code">204</field>
  <field name="name">Frais de restructuration</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_20"/echap>
  <field name="type" >view</field>
</record>
<record id="account_210" model="account.account.template">
  <field name="code">210</field>
  <field name="name">Frais de recherche et de développement</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_21"/echap>
  <field name="type" >view</field>
</record>
<record id="account_211" model="account.account.template">
  <field name="code">211</field>
  <field name="name">Concessions, brevets et licences</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_21"/echap>
  <field name="type" >view</field>
</record>
<record id="account_212" model="account.account.template">
  <field name="code">212</field>
  <field name="name">Fonds de commerce</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_21"/echap>
  <field name="type" >view</field>
</record>
<record id="account_220" model="account.account.template">
  <field name="code">220</field>
  <field name="name">Terrains</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_22"/echap>
  <field name="type" >view</field>
</record>
<record id="account_221" model="account.account.template">
  <field name="code">221</field>
  <field name="name">Constructions</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_22"/echap>
  <field name="type" >view</field>
</record>
<record id="account_222" model="account.account.template">
  <field name="code">222</field>
  <field name="name">Terrains bâtis</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_22"/echap>
  <field name="type" >view</field>
</record>
<record id="account_223" model="account.account.template">
  <field name="code">223</field>
  <field name="name">Autres droits réels sur des immeubles</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_22"/echap>
  <field name="type" >view</field>
</record>
<record id="account_230" model="account.account.template">
  <field name="code">230</field>
  <field name="name">Installations</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_23"/echap>
  <field name="type" >view</field>
</record>
<record id="account_231" model="account.account.template">
  <field name="code">231</field>
  <field name="name">Machines</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_23"/echap>
  <field name="type" >view</field>
</record>
<record id="account_240" model="account.account.template">
  <field name="code">240</field>
  <field name="name">Installation gen, agencements,..</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_24"/echap>
  <field name="type" >view</field>
</record>
<record id="account_241" model="account.account.template">
  <field name="code">241</field>
  <field name="name">Mobilier</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_24"/echap>
  <field name="type" >view</field>
</record>
<record id="account_242" model="account.account.template">
  <field name="code">242</field>
  <field name="name">Matériel roulant</field>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_24"/echap>
  <field name="type" >view</field>
</record>
<record id="account_280" model="account.account.template">
  <field name="code">280</field>
  <field name="name">Participation dans des entreprises liées</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_28"/echap>
  <field name="type" >view</field>
</record>
<record id="account_281" model="account.account.template">
  <field name="code">281</field>
  <field name="name">Créances sur des entreprises liées</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_28"/echap>
  <field name="type" >view</field>
</record>
<record id="account_282" model="account.account.template">
  <field name="code">282</field>
  <field name="name">Participations entr. avec lien particip.</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_28"/echap>
  <field name="type" >view</field>
</record>
<record id="account_283" model="account.account.template">
  <field name="code">283</field>
  <field name="name">Créances / entrepr. avec lien particip.</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_28"/echap>
  <field name="type" >view</field>
</record>
<record id="account_290" model="account.account.template">
  <field name="code">290</field>
  <field name="name">Créances commerciales</field>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_2"/echap>
  <field name="type" >view</field>
</record>
<record id="account_291" model="account.account.template">
  <field name="code">291</field>
  <field name="name">Autres créances</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_2"/echap>
  <field name="type" >view</field>
</record>
<record id="account_411" model="account.account.template">
  <field name="code">411</field>
  <field name="name">T.v.a en amont</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_41"/echap>
  <field name="type" >view</field>
</record>
<record id="account_425" model="account.account.template">
  <field name="code">425</field>
  <field name="name">Dettes commerciales échéant ds l&apos;année</field>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_42"/echap>
  <field name="type" >view</field>
</record>
<record id="account_451" model="account.account.template">
  <field name="code">451</field>
  <field name="name">T.v.a. en aval</field>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_45"/echap>
  <field name="type" >view</field>
</record>
<record id="account_452" model="account.account.template">
  <field name="code">452</field>
  <field name="name">Impôts et taxes à payer</field>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_45"/echap>
  <field name="type" >view</field>
</record>
<record id="account_512" model="account.account.template">
  <field name="code">512</field>
  <field name="name">Actions &amp; parts - options acquises</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_51"/echap>
  <field name="type" >view</field>
</record>
<record id="account_550" model="account.account.template">
  <field name="code">550</field>
  <field name="name">Comptes courants bancaires</field>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_55"/echap>
  <field name="type" >view</field>
</record>
<record id="account_609" model="account.account.template">
  <field name="code">609</field>
  <field name="name">Variation des stocks</field>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_60"/echap>
  <field name="type" >view</field>
</record>
<record id="account_610" model="account.account.template">
  <field name="code">610"/echap>
  <field name="name">Loyers et charges locatives"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_61"/echap>
  <field name="type" >view</field>
</record>
<record id="account_612" model="account.account.template">
  <field name="code">612"/echap>
  <field name="name">Fournitures faites à l&apos;entreprise"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_61"/echap>
  <field name="type" >view</field>
</record>
<record id="account_613" model="account.account.template">
  <field name="code">613"/echap>
  <field name="name">Rétributions de tiers"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_61"/echap>
  <field name="type" >view</field>
</record>
<record id="account_615" model="account.account.template">
  <field name="code">615"/echap>
  <field name="name">publicités"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_61"/echap>
  <field name="type" >view</field>
</record>
<record id="account_620" model="account.account.template">
  <field name="code">620"/echap>
  <field name="name">Rémunérations et avantages soc. directs"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_62"/echap>
  <field name="type" >view</field>
</record>
<record id="account_621" model="account.account.template">
  <field name="code">621"/echap>
  <field name="name">Charges sociales"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_62"/echap>
  <field name="type" >view</field>
</record>
<record id="account_624" model="account.account.template">
  <field name="code">624"/echap>
  <field name="name">Pensions"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_62"/echap>
</record>
<record id="account_630" model="account.account.template">
  <field name="code">630"/echap>
  <field name="name">Dotations aux corrections de val./immob."/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_6"/echap>
  <field name="type" >view</field>
</record>
<record id="account_631" model="account.account.template">
  <field name="code">631"/echap>
  <field name="name">Dotations aux correct. de val./stocks"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_6"/echap>
  <field name="type" >view</field>
</record>
<record id="account_632" model="account.account.template">
  <field name="code">632"/echap>
  <field name="name">Dot. cor. val s/en-cours,pr fini"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_6"/echap>
  <field name="type" >view</field>
</record>
<record id="account_633" model="account.account.template">
  <field name="code">633"/echap>
  <field name="name">Dotations correct. val./cr. comm. +1an"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_6"/echap>
  <field name="type" >view</field>
</record>
<record id="account_634" model="account.account.template">
  <field name="code">634"/echap>
  <field name="name">Dotations correct. val./cr. comm. -1an"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_6"/echap>
  <field name="type" >view</field>
</record>
<record id="account_635" model="account.account.template">
  <field name="code">635"/echap>
  <field name="name">Provisions pour pensions et oblig. sim."/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_6"/echap>
  <field name="type" >view</field>
</record>
<record id="account_636" model="account.account.template">
  <field name="code">636"/echap>
  <field name="name">Provisions pour grosses réparations"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_6"/echap>
  <field name="type" >view</field>
</record>
<record id="account_637" model="account.account.template">
  <field name="code">637"/echap>
  <field name="name">Provisions pour autres risques &amp; charges"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_6"/echap>
  <field name="type" >view</field>
</record>
<record id="account_640" model="account.account.template">
  <field name="code">640"/echap>
  <field name="name">Taxes et impôts directs"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_64"/echap>
  <field name="type" >view</field>
</record>
<record id="account_651" model="account.account.template">
  <field name="code">651"/echap>
  <field name="name">Réductions de valeur / actifs circulants"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_65"/echap>
  <field name="type" >view</field>
</record>
<record id="account_660" model="account.account.template">
  <field name="code">660"/echap>
  <field name="name">Dotations aux corrections de val. except"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_66"/echap>
  <field name="type" >view</field>
</record>
<record id="account_661" model="account.account.template">
  <field name="code">661"/echap>
  <field name="name">Dotations aux corrections de val./financ"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_66"/echap>
  <field name="type" >view</field>
</record>
<record id="account_662" model="account.account.template">
  <field name="code">662"/echap>
  <field name="name">Provisions pour risques &amp; charges except"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_66"/echap>
  <field name="type" >view</field>
</record>
<record id="account_750" model="account.account.template">
  <field name="code">750"/echap>
  <field name="name">Produits des immob. financières"/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_75"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_751" model="account.account.template">
  <field name="code">751"/echap>
  <field name="name">Produits des actifs circulants"/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_75"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_1750" model="account.account.template">
  <field name="code">1750"/echap>
  <field name="name">Fournisseurs - dettes en compte"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_175"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_1751" model="account.account.template">
  <field name="code">1751"/echap>
  <field name="name">Effets à payer"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_175"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_6120" model="account.account.template">
  <field name="code">6120"/echap>
  <field name="name">Eau, gaz, électricité, carburants"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_612"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_6123" model="account.account.template">
  <field name="code">6123"/echap>
  <field name="name">Téléphone, télégrammes, frais post."/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_612"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_100000" model="account.account.template">
  <field name="code">100000"/echap>
  <field name="name">Capital souscrit"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_10"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_101000" model="account.account.template">
  <field name="code">101000"/echap>
  <field name="name">Capital non appelé (-)"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_10"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_109000" model="account.account.template">
  <field name="code">109000"/echap>
  <field name="name">Compte de l&apos;exploitant"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_10"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_110000" model="account.account.template">
  <field name="code">110000"/echap>
  <field name="name">Primes d&apos;émission"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_1"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_120000" model="account.account.template">
  <field name="code">120000"/echap>
  <field name="name">Plus-values de rééval. sur immob. incorp"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_12"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_121000" model="account.account.template">
  <field name="code">121000"/echap>
  <field name="name">Plus-values de rééval. sur immob. corp."/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_12"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_122000" model="account.account.template">
  <field name="code">122000"/echap>
  <field name="name">Plus-values de rééval. sur immob. fin."/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_12"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_123000" model="account.account.template">
  <field name="code">123000"/echap>
  <field name="name">Plus-values de réévaluation sur stocks"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_12"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_124000" model="account.account.template">
  <field name="code">124000"/echap>
  <field name="name">Reprises de réd. de val./plac. de très."/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_12"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_130000" model="account.account.template">
  <field name="code">130000"/echap>
  <field name="name">Réserve légale"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_13"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_131000" model="account.account.template">
  <field name="code">131000"/echap>
  <field name="name">Réserves indisponibles"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_13"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_132000" model="account.account.template">
  <field name="code">132000"/echap>
  <field name="name">Réserves immunisées"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_13"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_133000" model="account.account.template">
  <field name="code">133000"/echap>
  <field name="name">Réserves disponibles"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_13"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_134000" model="account.account.template">
  <field name="code">134000"/echap>
  <field name="name">Autres reserves"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_13"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_140000" model="account.account.template">
  <field name="code">140000"/echap>
  <field name="name">Résultats reportés"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_140"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_140100" model="account.account.template">
  <field name="code">140100"/echap>
  <field name="name">Bénéfice de l&apos;exercice"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_140"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_140200" model="account.account.template">
  <field name="code">140200"/echap>
  <field name="name">Perte de l&apos;exercice"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_140"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_141000" model="account.account.template">
  <field name="code">141000"/echap>
  <field name="name">Perte reportée"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_14"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_150000" model="account.account.template">
  <field name="code">150000"/echap>
  <field name="name">Subsides en cap. - montants obtenus"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_15"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_151000" model="account.account.template">
  <field name="code">151000"/echap>
  <field name="name">Subsides-montants transf. aux résultats"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_15"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_160000" model="account.account.template">
  <field name="code">160000"/echap>
  <field name="name">Provisions pour pensions"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_16"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_161000" model="account.account.template">
  <field name="code">161000"/echap>
  <field name="name">Provisions pour charges fiscales"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_16"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_162000" model="account.account.template">
  <field name="code">162000"/echap>
  <field name="name">Provisions pr grosses rép. &amp; gros entr."/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_16"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_163000" model="account.account.template">
  <field name="code">163000"/echap>
  <field name="name">Provisions pour rente viagère"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_16"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_164000" model="account.account.template">
  <field name="code">164000"/echap>
  <field name="name">Provisions pr sûretés pers. et réelles"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_16"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_165000" model="account.account.template">
  <field name="code">165000"/echap>
  <field name="name">Provisions diverses"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_16"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_165400" model="account.account.template">
  <field name="code">165400"/echap>
  <field name="name">Provisions pour autres risques &amp; charges"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_16"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_166000" model="account.account.template">
  <field name="code">166000"/echap>
  <field name="name">Provisions pour charges de commandes"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_16"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_168000" model="account.account.template">
  <field name="code">168000"/echap>
  <field name="name">Impôts différés"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_16"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_169000" model="account.account.template">
  <field name="code">169000"/echap>
  <field name="name">Autres provisions"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_16"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_170000" model="account.account.template">
  <field name="code">170000"/echap>
  <field name="name">Emprunts convertibles"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_17"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_171000" model="account.account.template">
  <field name="code">171000"/echap>
  <field name="name">Emprunts obligataires non convertibles"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_17"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_172000" model="account.account.template">
  <field name="code">172000"/echap>
  <field name="name">Dettes de loc. - financ. et assimilées"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_17"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_173000" model="account.account.template">
  <field name="code">173000"/echap>
  <field name="name">Etablissements de crédit"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_17"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_174000" model="account.account.template">
  <field name="code">174000"/echap>
  <field name="name">Autres emprunts"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_17"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_175000" model="account.account.template">
  <field name="code">175000"/echap>
  <field name="name">Fournisseurs - entreprises apparentées"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_1750"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_175010" model="account.account.template">
  <field name="code">175010"/echap>
  <field name="name">Dettes en cpte  - fourniss. ordinaires"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_1750"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_175100" model="account.account.template">
  <field name="code">175100"/echap>
  <field name="name">Effets à payer - entreprises apparentées"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_1751"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_175110" model="account.account.template">
  <field name="code">175110"/echap>
  <field name="name">Effets à payer - fournisseurs ordinaires"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_1751"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_176000" model="account.account.template">
  <field name="code">176000"/echap>
  <field name="name">Acomptes reçus sur commandes"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_17"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_177100" model="account.account.template">
  <field name="code">177100"/echap>
  <field name="name">Entreprises liées"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_17"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_177200" model="account.account.template">
  <field name="code">177200"/echap>
  <field name="name">Lien de participation"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_17"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_178000" model="account.account.template">
  <field name="code">178000"/echap>
  <field name="name">Cautionnements reçus en numéraire"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_17"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_179000" model="account.account.template">
  <field name="code">179000"/echap>
  <field name="name">Dettes diverses"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_17"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_180000" model="account.account.template">
  <field name="code">180000"/echap>
  <field name="name">Comptes de liaison établiss. &amp; succurs."/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_1"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_200000" model="account.account.template">
  <field name="code">200000"/echap>
  <field name="name">Frais de constitution"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_200"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_200900" model="account.account.template">
  <field name="code">200900"/echap>
  <field name="name">Amort s/fr de constitution"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_200"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_201000" model="account.account.template">
  <field name="code">201000"/echap>
  <field name="name">Frais d&apos;augmentation de capital"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_201"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_201900" model="account.account.template">
  <field name="code">201900"/echap>
  <field name="name">Amort s/fr d&apos;augmentation du capital"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_201"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_202000" model="account.account.template">
  <field name="code">202000"/echap>
  <field name="name">Fr.d&apos;emission d&apos;empr,prime remboursement"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_202"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_202900" model="account.account.template">
  <field name="code">202900"/echap>
  <field name="name">Amort s/fr d&apos;émission d&apos;emprunts"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_202"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_203000" model="account.account.template">
  <field name="code">203000"/echap>
  <field name="name">Autres frais d&apos;établissement"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_203"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_203900" model="account.account.template">
  <field name="code">203900"/echap>
  <field name="name">Amort s/autres fr d&apos;établissement"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_203"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_204000" model="account.account.template">
  <field name="code">204000"/echap>
  <field name="name">Frais de restructuration"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_204"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_204900" model="account.account.template">
  <field name="code">204900"/echap>
  <field name="name">Amort s/fr de restructuration"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_204"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_210000" model="account.account.template">
  <field name="code">210000"/echap>
  <field name="name">Frais de recherche et développement"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_210"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_210900" model="account.account.template">
  <field name="code">210900"/echap>
  <field name="name">Amort. s/fr de recherche et développemen"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_210"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_211100" model="account.account.template">
  <field name="code">211100"/echap>
  <field name="name">Concessions, brevet à titre onéreux"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_211"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_211190" model="account.account.template">
  <field name="code">211190"/echap>
  <field name="name">Amort. s/concession, brevet acquis"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_211"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_211200" model="account.account.template">
  <field name="code">211200"/echap>
  <field name="name">Conc., brevets créés par l&apos;entr. même"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_211"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_211290" model="account.account.template">
  <field name="code">211290"/echap>
  <field name="name">Amort. s/concession, brevets créés"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_211"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_212000" model="account.account.template">
  <field name="code">212000"/echap>
  <field name="name">Fonds de commerce"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_212"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_212900" model="account.account.template">
  <field name="code">212900"/echap>
  <field name="name">Amort s/fonds de commerce"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_212"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_213000" model="account.account.template">
  <field name="code">213000"/echap>
  <field name="name">Acomptes versés s/immob. incorp."/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_21"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_214000" model="account.account.template">
  <field name="code">214000"/echap>
  <field name="name">Surprix afférent à l&apos;acquisit. d&apos;1 part."/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_21"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_220000" model="account.account.template">
  <field name="code">220000"/echap>
  <field name="name">Terrains"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_220"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_220800" model="account.account.template">
  <field name="code">220800"/echap>
  <field name="name">Plus-values actées sur terrains"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_220"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_220900" model="account.account.template">
  <field name="code">220900"/echap>
  <field name="name">Réduction de valeur sur terrains"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_220"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_221800" model="account.account.template">
  <field name="code">221800"/echap>
  <field name="name">Plus-values actées sur constructions"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_221"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_221900" model="account.account.template">
  <field name="code">221900"/echap>
  <field name="name">Amort. sur constructions"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_221"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_222800" model="account.account.template">
  <field name="code">222800"/echap>
  <field name="name">Plus-values actées s/terrains bâtis"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_222"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_222900" model="account.account.template">
  <field name="code">222900"/echap>
  <field name="name">Amort. sur terrains bâtis"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_222"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_223800" model="account.account.template">
  <field name="code">223800"/echap>
  <field name="name">+values actées s/autres droits"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_223"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_223900" model="account.account.template">
  <field name="code">223900"/echap>
  <field name="name">Amort s/autres droits réels"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_223"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_230000" model="account.account.template">
  <field name="code">230000"/echap>
  <field name="name">Installations techniques"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_230"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_230900" model="account.account.template">
  <field name="code">230900"/echap>
  <field name="name">Amort s/installations techniques"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_230"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_231000" model="account.account.template">
  <field name="code">231000"/echap>
  <field name="name">Machines"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_231"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_231900" model="account.account.template">
  <field name="code">231900"/echap>
  <field name="name">Amortissement s/machines"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_231"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_232000" model="account.account.template">
  <field name="code">232000"/echap>
  <field name="name">Outillage"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_23"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_233000" model="account.account.template">
  <field name="code">233000"/echap>
  <field name="name">Pièces de rechange"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_23"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_238000" model="account.account.template">
  <field name="code">238000"/echap>
  <field name="name">Plus-values actées sur i./m./o."/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_23"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_239000" model="account.account.template">
  <field name="code">239000"/echap>
  <field name="name">Amortissements sur i./m./o."/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_23"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_240000" model="account.account.template">
  <field name="code">240000"/echap>
  <field name="name">Installation gen, agencements,.."/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_240"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_240900" model="account.account.template">
  <field name="code">240900"/echap>
  <field name="name">Amort s/autres installations,outillage"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_240"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_241000" model="account.account.template">
  <field name="code">241000"/echap>
  <field name="name">Mobilier"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_241"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_241900" model="account.account.template">
  <field name="code">241900"/echap>
  <field name="name">Amort. sur mobilier"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_241"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_242000" model="account.account.template">
  <field name="code">242000"/echap>
  <field name="name">Matériel roulant"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_242"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_242900" model="account.account.template">
  <field name="code">242900"/echap>
  <field name="name">Amort. s/matériel roulant"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_242"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_243000" model="account.account.template">
  <field name="code">243000"/echap>
  <field name="name">Matériel de bureau"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_24"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_243900" model="account.account.template">
  <field name="code">243900"/echap>
  <field name="name">Amort. s/matériel de bureau"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_24"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_250000" model="account.account.template">
  <field name="code">250000"/echap>
  <field name="name">Terrains et constructions en loc.-fin."/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_25"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_251000" model="account.account.template">
  <field name="code">251000"/echap>
  <field name="name">Install., machines &amp; out. en loc.-fin."/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_25"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_252000" model="account.account.template">
  <field name="code">252000"/echap>
  <field name="name">Mobilier et mat. roulant en loc.-fin."/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_25"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_260000" model="account.account.template">
  <field name="code">260000"/echap>
  <field name="name">Autres immobilisations corporelles"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_2"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_270000" model="account.account.template">
  <field name="code">270000"/echap>
  <field name="name">Immobilisations en cours"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_27"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_271000" model="account.account.template">
  <field name="code">271000"/echap>
  <field name="name">Avances &amp; acptes versés / immob.en cours"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_27"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_280000" model="account.account.template">
  <field name="code">280000"/echap>
  <field name="name">Parts dans des entreprises  liées"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_280"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_280100" model="account.account.template">
  <field name="code">280100"/echap>
  <field name="name">Montants non appelés"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_280"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_280800" model="account.account.template">
  <field name="code">280800"/echap>
  <field name="name">+values actées s/parts entreprises liées"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_280"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_280900" model="account.account.template">
  <field name="code">280900"/echap>
  <field name="name">Réduction de valeur s/parts"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_280"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_281000" model="account.account.template">
  <field name="code">281000"/echap>
  <field name="name">Créances s/des entreprises liées"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_281"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_281100" model="account.account.template">
  <field name="code">281100"/echap>
  <field name="name">Effets à recevoir"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_281"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_281700" model="account.account.template">
  <field name="code">281700"/echap>
  <field name="name">Créances douteuses (entreprises liées)"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_281"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_281900" model="account.account.template">
  <field name="code">281900"/echap>
  <field name="name">Réduction de valeur s/cré. entre. liées"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_281"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_282000" model="account.account.template">
  <field name="code">282000"/echap>
  <field name="name">Participations"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_282"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_282100" model="account.account.template">
  <field name="code">282100"/echap>
  <field name="name">Montants non appelés"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_282"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_282800" model="account.account.template">
  <field name="code">282800"/echap>
  <field name="name">+values actées s/participations"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_282"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_282900" model="account.account.template">
  <field name="code">282900"/echap>
  <field name="name">Réduction de valeur s/participations"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_282"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_283000" model="account.account.template">
  <field name="code">283000"/echap>
  <field name="name">Créances s/entrepr. lien de particip."/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_283"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_283100" model="account.account.template">
  <field name="code">283100"/echap>
  <field name="name">Effets à recevoir"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_283"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_283200" model="account.account.template">
  <field name="code">283200"/echap>
  <field name="name">Titres à revenu fixe"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_283"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_283700" model="account.account.template">
  <field name="code">283700"/echap>
  <field name="name">Créances douteuses (s/participations)"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_283"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_283900" model="account.account.template">
  <field name="code">283900"/echap>
  <field name="name">Réductions de valeur s/cr particip."/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_283"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_284000" model="account.account.template">
  <field name="code">284000"/echap>
  <field name="name">Titres à caractère d&apos;immobilisation"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_28"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_285000" model="account.account.template">
  <field name="code">285000"/echap>
  <field name="name">Autres prêts"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_28"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_286000" model="account.account.template">
  <field name="code">286000"/echap>
  <field name="name">Actions ou parts propres"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_28"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_288000" model="account.account.template">
  <field name="code">288000"/echap>
  <field name="name">Cautionnements versés en numéraire"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_28"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_290000" model="account.account.template">
  <field name="code">290000"/echap>
  <field name="name">Créances commerciales"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_290"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_290100" model="account.account.template">
  <field name="code">290100"/echap>
  <field name="name">Effets à recevoir"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_290"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_290600" model="account.account.template">
  <field name="code">290600"/echap>
  <field name="name">Acomptes versés"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_290"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_290700" model="account.account.template">
  <field name="code">290700"/echap>
  <field name="name">Créances douteuses s/cr commerciales"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_290"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_290900" model="account.account.template">
  <field name="code">290900"/echap>
  <field name="name">Réduction de valeur s/cr commerciales"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_290"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_291000" model="account.account.template">
  <field name="code">291000"/echap>
  <field name="name">Autres créances"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_291"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_291100" model="account.account.template">
  <field name="code">291100"/echap>
  <field name="name">Effets à recevoir"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_291"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_291700" model="account.account.template">
  <field name="code">291700"/echap>
  <field name="name">Créances douteuses s/autres créances"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_291"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_291900" model="account.account.template">
  <field name="code">291900"/echap>
  <field name="name">Réduction de valeur s/autres créances"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_291"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_300000" model="account.account.template">
  <field name="code">300000"/echap>
  <field name="name">Stocks matières premières val. d&apos;acquis."/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_30"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_309000" model="account.account.template">
  <field name="code">309000"/echap>
  <field name="name">Réduction de valeur s/mat. premières"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_30"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_310000" model="account.account.template">
  <field name="code">310000"/echap>
  <field name="name">Matières consommables"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_31"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_310600" model="account.account.template">
  <field name="code">310600"/echap>
  <field name="name">Emballages commerciaux"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_31"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_319000" model="account.account.template">
  <field name="code">319000"/echap>
  <field name="name">Réd. de val. - stocks fournitures (-)"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_31"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_320000" model="account.account.template">
  <field name="code">320000"/echap>
  <field name="name">En cours de fabrication - val. d&apos;acquis."/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_32"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_329000" model="account.account.template">
  <field name="code">329000"/echap>
  <field name="name">Réductions de valeur / en cours (-)"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_32"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_330000" model="account.account.template">
  <field name="code">330000"/echap>
  <field name="name">Valeur d&apos;acquisition des produits finis"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_33"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_339000" model="account.account.template">
  <field name="code">339000"/echap>
  <field name="name">Réduction de val. / produits finis (-)"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_33"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_340000" model="account.account.template">
  <field name="code">340000"/echap>
  <field name="name">Stocks marchandises - valeur d&apos;acquis."/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_34"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_349000" model="account.account.template">
  <field name="code">349000"/echap>
  <field name="name">Réd. de val. / stocks marchandises (-)"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_34"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_360000" model="account.account.template">
  <field name="code">360000"/echap>
  <field name="name">Acomptes versés / achats pour stocks"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_36"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_369000" model="account.account.template">
  <field name="code">369000"/echap>
  <field name="name">Réd. de val. / acptes versés stocks (-)"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_36"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_400000" model="account.account.template">
  <field name="code">400000"/echap>
  <field name="name">Clients"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_40"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_401000" model="account.account.template">
  <field name="code">401000"/echap>
  <field name="name">Effets à recevoir - clients"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_40"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_403000" model="account.account.template">
  <field name="code">403000"/echap>
  <field name="name">Créances s/entreprises apparentées"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_40"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_404000" model="account.account.template">
  <field name="code">404000"/echap>
  <field name="name">Produits à recevoir (factures à établir)"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_40"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_406000" model="account.account.template">
  <field name="code">406000"/echap>
  <field name="name">Acomptes versés aux fournisseurs"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_40"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_407000" model="account.account.template">
  <field name="code">407000"/echap>
  <field name="name">Créances commerciales douteuses"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_40"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_408000" model="account.account.template">
  <field name="code">408000"/echap>
  <field name="name">Ecarts de conversion de devises/créances"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_40"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_409000" model="account.account.template">
  <field name="code">409000"/echap>
  <field name="name">Réductions de valeur / créances comm."/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_40"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_410000" model="account.account.template">
  <field name="code">410000"/echap>
  <field name="name">Capital appelé, non versé"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_41"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_411000" model="account.account.template">
  <field name="code">411000"/echap>
  <field name="name">T.v.a en amont"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_411"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_411100" model="account.account.template">
  <field name="code">411100"/echap>
  <field name="name">T.v.a soumise à l&apos;origine amont"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_411"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_411500" model="account.account.template">
  <field name="code">411500"/echap>
  <field name="name">Compte courant tva"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_411"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_412000" model="account.account.template">
  <field name="code">412000"/echap>
  <field name="name">Impots et vers. fiscaux à récupérer"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_41"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_413100" model="account.account.template">
  <field name="code">413100"/echap>
  <field name="name">Autres créances sur entrepr. liées"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_41"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_413200" model="account.account.template">
  <field name="code">413200"/echap>
  <field name="name">Autres créances / entrepr. apparentées"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_41"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_414000" model="account.account.template">
  <field name="code">414000"/echap>
  <field name="name">Produits à recevoir (non commerciaux)"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_41"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_416000" model="account.account.template">
  <field name="code">416000"/echap>
  <field name="name">Créances diverses"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_41"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_417000" model="account.account.template">
  <field name="code">417000"/echap>
  <field name="name">Créances douteuses"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_41"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_418000" model="account.account.template">
  <field name="code">418000"/echap>
  <field name="name">Cautionnements versés en numéraire"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_41"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_419000" model="account.account.template">
  <field name="code">419000"/echap>
  <field name="name">Réductions de val. / autres créances (-)"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_41"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_420000" model="account.account.template">
  <field name="code">420000"/echap>
  <field name="name">Emprunts obligataires convert."/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_42"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_421000" model="account.account.template">
  <field name="code">421000"/echap>
  <field name="name">Emprunts oblig. non convertibles"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_42"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_422000" model="account.account.template">
  <field name="code">422000"/echap>
  <field name="name">Dettes de location-financ. et assimilées"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_42"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_423000" model="account.account.template">
  <field name="code">423000"/echap>
  <field name="name">Etablissements de crédit"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_42"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_424000" model="account.account.template">
  <field name="code">424000"/echap>
  <field name="name">Autres emprunts"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_42"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_425000" model="account.account.template">
  <field name="code">425000"/echap>
  <field name="name">Fournisseurs"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_425"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_425100" model="account.account.template">
  <field name="code">425100"/echap>
  <field name="name">Effets à payer"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_425"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_426000" model="account.account.template">
  <field name="code">426000"/echap>
  <field name="name">Acomptes reçus / commandes éch. ds l&apos;an"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_42"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_427100" model="account.account.template">
  <field name="code">427100"/echap>
  <field name="name">Entreprises liées"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_42"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_427200" model="account.account.template">
  <field name="code">427200"/echap>
  <field name="name">Lien de participation"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_42"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_428000" model="account.account.template">
  <field name="code">428000"/echap>
  <field name="name">Cautionnements reçus en numéraire"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_42"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_429000" model="account.account.template">
  <field name="code">429000"/echap>
  <field name="name">Dettes diverses échéant dans l&apos;année"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_42"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_430000" model="account.account.template">
  <field name="code">430000"/echap>
  <field name="name">Banques-emprunts en compte à terme fixe"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_43"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_431000" model="account.account.template">
  <field name="code">431000"/echap>
  <field name="name">Banques-promesses"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_43"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_432000" model="account.account.template">
  <field name="code">432000"/echap>
  <field name="name">Banques-crédit d&apos;acceptation"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_43"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_433000" model="account.account.template">
  <field name="code">433000"/echap>
  <field name="name">Banques-dettes en compte courant"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_43"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_438000" model="account.account.template">
  <field name="code">438000"/echap>
  <field name="name">Autres emprunts"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_43"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_440000" model="account.account.template">
  <field name="code">440000"/echap>
  <field name="name">Fournisseurs"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_44"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_441000" model="account.account.template">
  <field name="code">441000"/echap>
  <field name="name">Effets à payer"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_44"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_442000" model="account.account.template">
  <field name="code">442000"/echap>
  <field name="name">Factures à recevoir"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_44"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_443100" model="account.account.template">
  <field name="code">443100"/echap>
  <field name="name">Entreprises liées"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_44"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_443200" model="account.account.template">
  <field name="code">443200"/echap>
  <field name="name">Lien de participation"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_44"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_450000" model="account.account.template">
  <field name="code">450000"/echap>
  <field name="name">Dettes fiscales estimées"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_45"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_451000" model="account.account.template">
  <field name="code">451000"/echap>
  <field name="name">T.v.a en aval"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_451"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_451100" model="account.account.template">
  <field name="code">451100"/echap>
  <field name="name">T.v.a soumise à l&apos;origine aval"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_451"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_451200" model="account.account.template">
  <field name="code">451200"/echap>
  <field name="name">T.v.a intracom"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_451"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_451500" model="account.account.template">
  <field name="code">451500"/echap>
  <field name="name">Compte courant tva"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_451"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_452000" model="account.account.template">
  <field name="code">452000"/echap>
  <field name="name">Impôts et taxes à payer à l&apos;état"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_452"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_452100" model="account.account.template">
  <field name="code">452100"/echap>
  <field name="name">Impôts et taxes à payer aux adm commun"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_452"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_453000" model="account.account.template">
  <field name="code">453000"/echap>
  <field name="name">Retenues s/salaires"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_45"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_454000" model="account.account.template">
  <field name="code">454000"/echap>
  <field name="name">Cass (centre..de sécurite soc)"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_45"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_455000" model="account.account.template">
  <field name="code">455000"/echap>
  <field name="name">Personnel-rémuneration à payer"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_45"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_456000" model="account.account.template">
  <field name="code">456000"/echap>
  <field name="name">Personnel-avances et acomptes"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_45"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_458000" model="account.account.template">
  <field name="code">458000"/echap>
  <field name="name">Autres dettes sociales"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_45"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_460000" model="account.account.template">
  <field name="code">460000"/echap>
  <field name="name">Acomptes reçus sur commandes"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_4"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_470000" model="account.account.template">
  <field name="code">470000"/echap>
  <field name="name">Dividendes-tantièmes d&apos;ex. ant. à payer"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_47"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_471000" model="account.account.template">
  <field name="code">471000"/echap>
  <field name="name">Dividendes de l&apos;exercice à payer"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_47"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_472000" model="account.account.template">
  <field name="code">472000"/echap>
  <field name="name">Tantièmes de l&apos;exercice à payer"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_47"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_473000" model="account.account.template">
  <field name="code">473000"/echap>
  <field name="name">Autres allocataires à payer"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_47"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_480000" model="account.account.template">
  <field name="code">480000"/echap>
  <field name="name">Obligations et coupons échus (dettes)"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_48"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_487000" model="account.account.template">
  <field name="code">487000"/echap>
  <field name="name">Cautionnements reçus en numeraire"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_48"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_488000" model="account.account.template">
  <field name="code">488000"/echap>
  <field name="name">Autres dettes diverses"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_48"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_490000" model="account.account.template">
  <field name="code">490000"/echap>
  <field name="name">Charges à reporter (payées d&apos;avance)"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_49"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_491000" model="account.account.template">
  <field name="code">491000"/echap>
  <field name="name">Produits acquis"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_49"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_492000" model="account.account.template">
  <field name="code">492000"/echap>
  <field name="name">Charges à imputer"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_49"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_493000" model="account.account.template">
  <field name="code">493000"/echap>
  <field name="name">Produits à reporter"/>
  <field name="user_type" ref="account_type_liability"/>
  
  <field name="parent_id" ref="account_49"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_499000" model="account.account.template">
  <field name="code">499000"/echap>
  <field name="name">Comptes d&apos;attente"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_49"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_499800" model="account.account.template">
  <field name="code">499800"/echap>
  <field name="name">Solde équilibre en devises (hors pc)"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_49"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_500000" model="account.account.template">
  <field name="code">500000"/echap>
  <field name="name">Actions propres"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_5"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_510000" model="account.account.template">
  <field name="code">510000"/echap>
  <field name="name">Actions et parts"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_51"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_510100" model="account.account.template">
  <field name="code">510100"/echap>
  <field name="name">Montant non appelé s/action.part"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_51"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_510900" model="account.account.template">
  <field name="code">510900"/echap>
  <field name="name">Réduction valeur s/action et parts"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_51"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_512000" model="account.account.template">
  <field name="code">512000"/echap>
  <field name="name">Parts dans entreprises liées"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_512"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_512100" model="account.account.template">
  <field name="code">512100"/echap>
  <field name="name">Montant non appelé s/parts"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_512"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_512900" model="account.account.template">
  <field name="code">512900"/echap>
  <field name="name">Réduction valeur s/part ent. liées"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_512"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_520000" model="account.account.template">
  <field name="code">520000"/echap>
  <field name="name">Titres à rev. fixes - valeur d&apos;acquis."/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_52"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_529000" model="account.account.template">
  <field name="code">529000"/echap>
  <field name="name">Titres à rev. fixes - réd. de val."/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_52"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_530000" model="account.account.template">
  <field name="code">530000"/echap>
  <field name="name">Dépôts à terme"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_53"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_539000" model="account.account.template">
  <field name="code">539000"/echap>
  <field name="name">Réductions de valeur / dépôts à terme"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_53"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_540000" model="account.account.template">
  <field name="code">540000"/echap>
  <field name="name">Valeurs échues à l&apos;encaissement"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_5"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_541000" model="account.account.template">
  <field name="code">541000"/echap>
  <field name="name">Coupons à encaisser"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_5"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_550000" model="account.account.template">
  <field name="code">550000"/echap>
  <field name="name">Ets de crédit-compte à vue"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_550"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_550100" model="account.account.template">
  <field name="code">550100"/echap>
  <field name="name">Chèques et virements émis"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_550"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_550900" model="account.account.template">
  <field name="code">550900"/echap>
  <field name="name">Réduction valeur s/cpte a vue"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_550"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_560000" model="account.account.template">
  <field name="code">560000"/echap>
  <field name="name">Ccp - compte courant"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_56"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_561000" model="account.account.template">
  <field name="code">561000"/echap>
  <field name="name">Ccp - chèques émis"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_56"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_570000" model="account.account.template">
  <field name="code">570000"/echap>
  <field name="name">Caisses"/>
  <field name="user_type" ref="account_type_asset"/>
  
  <field name="parent_id" ref="account_57"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_570900" model="account.account.template">
  <field name="code">570900"/echap>
  <field name="name">Réduction valeur s/caisse"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_57"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_580000" model="account.account.template">
  <field name="code">580000"/echap>
  <field name="name">Virements internes"/>
  <field name="user_type" ref="account_type_root"/>
  
  <field name="parent_id" ref="account_5"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_600000" model="account.account.template">
  <field name="code">600000"/echap>
  <field name="name">Achats de matières premières"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_60"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_601000" model="account.account.template">
  <field name="code">601000"/echap>
  <field name="name">Achats de fournitures"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_60"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_602000" model="account.account.template">
  <field name="code">602000"/echap>
  <field name="name">Achats de services, travaux et études"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_60"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_603000" model="account.account.template">
  <field name="code">603000"/echap>
  <field name="name">Achats de sous-traitances générales"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_60"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_604000" model="account.account.template">
  <field name="code">604000"/echap>
  <field name="name">Achats de marchandises"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_60"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_607000" model="account.account.template">
  <field name="code">607000"/echap>
  <field name="name">Achats  produits et demi-produits"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_60"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_608000" model="account.account.template">
  <field name="code">608000"/echap>
  <field name="name">Remises, ristournes et rabais sur achats"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_60"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_609000" model="account.account.template">
  <field name="code">609000"/echap>
  <field name="name">Variation de stock mat. premières"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_609"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_609100" model="account.account.template">
  <field name="code">609100"/echap>
  <field name="name">Variation stock mat. consommables"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_609"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_609400" model="account.account.template">
  <field name="code">609400"/echap>
  <field name="name">Variation stock marchandises"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_609"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_610000" model="account.account.template">
  <field name="code">610000"/echap>
  <field name="name">Loyers et charges locatives"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_610"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_610100" model="account.account.template">
  <field name="code">610100"/echap>
  <field name="name">Redevances de crédit bail"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_610"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_611000" model="account.account.template">
  <field name="code">611000"/echap>
  <field name="name">Entretiens et réparations des locaux"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_61"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_612000" model="account.account.template">
  <field name="code">612000"/echap>
  <field name="name">Consommation - eau"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_6120"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_612010" model="account.account.template">
  <field name="code">612010"/echap>
  <field name="name">Consommation - gaz"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_6120"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_612020" model="account.account.template">
  <field name="code">612020"/echap>
  <field name="name">Consommation  - électricité"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_6120"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_612030" model="account.account.template">
  <field name="code">612030"/echap>
  <field name="name">Consommation - carburants"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_6120"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_612040" model="account.account.template">
  <field name="code">612040"/echap>
  <field name="name">Consommation - mazout"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_6120"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_612100" model="account.account.template">
  <field name="code">612100"/echap>
  <field name="name">Documentation"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_612"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_612200" model="account.account.template">
  <field name="code">612200"/echap>
  <field name="name">Imprimés et fournitures de bureau"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_612"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_612300" model="account.account.template">
  <field name="code">612300"/echap>
  <field name="name">Téléphone"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_6123"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_612310" model="account.account.template">
  <field name="code">612310"/echap>
  <field name="name">Frais postaux"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_6123"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_612320" model="account.account.template">
  <field name="code">612320"/echap>
  <field name="name">Fax"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_6123"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_613000" model="account.account.template">
  <field name="code">613000"/echap>
  <field name="name">Redevances et royalties"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_613"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_613100" model="account.account.template">
  <field name="code">613100"/echap>
  <field name="name">Honoraires"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_613"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_613200" model="account.account.template">
  <field name="code">613200"/echap>
  <field name="name">Organismes de services"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_613"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_613300" model="account.account.template">
  <field name="code">613300"/echap>
  <field name="name">Commissions"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_613"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_614000" model="account.account.template">
  <field name="code">614000"/echap>
  <field name="name">Assurance incendie"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_61"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_615000" model="account.account.template">
  <field name="code">615000"/echap>
  <field name="name">Annonces, publicité"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_615"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_615100" model="account.account.template">
  <field name="code">615100"/echap>
  <field name="name">Cotisations et abonnements"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_615"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_615200" model="account.account.template">
  <field name="code">615200"/echap>
  <field name="name">Dons et libéralités"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_615"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_615300" model="account.account.template">
  <field name="code">615300"/echap>
  <field name="name">Publications légales"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_615"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_616000" model="account.account.template">
  <field name="code">616000"/echap>
  <field name="name">Sous-traitants"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_61"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_616100" model="account.account.template">
  <field name="code">616100"/echap>
  <field name="name">Transports par tiers"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_61"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_620000" model="account.account.template">
  <field name="code">620000"/echap>
  <field name="name">Rémunératons administrat. ou gérants"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_620"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_620100" model="account.account.template">
  <field name="code">620100"/echap>
  <field name="name">Rémunérations personnel de direction"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_620"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_620200" model="account.account.template">
  <field name="code">620200"/echap>
  <field name="name">Rémunérations employés"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_620"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_620300" model="account.account.template">
  <field name="code">620300"/echap>
  <field name="name">Rémunérations ouvriers"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_620"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_621000" model="account.account.template">
  <field name="code">621000"/echap>
  <field name="name">Chg.soc.lég.administ.et gérant"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_621"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_621100" model="account.account.template">
  <field name="code">621100"/echap>
  <field name="name">Chg.soc.lég. personnel de direction"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_621"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_621200" model="account.account.template">
  <field name="code">621200"/echap>
  <field name="name">Chg.soc.lég. employés"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_621"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_621300" model="account.account.template">
  <field name="code">621300"/echap>
  <field name="name">Chg.soc.lég. ouvriers"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_621"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_621400" model="account.account.template">
  <field name="code">621400"/echap>
  <field name="name">Assurance accidents"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_621"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_622000" model="account.account.template">
  <field name="code">622000"/echap>
  <field name="name">Primes patr. pour ass. extra - légales"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_62"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_623000" model="account.account.template">
  <field name="code">623000"/echap>
  <field name="name">Autres frais de personnel"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_62"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_624000" model="account.account.template">
  <field name="code">624000"/echap>
  <field name="name">Pension administrat. ou gérant"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_624"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_624100" model="account.account.template">
  <field name="code">624100"/echap>
  <field name="name">Pension personnel"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_624"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_630000" model="account.account.template">
  <field name="code">630000"/echap>
  <field name="name">Dot. cor. val s/frais d&apos;établissement"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_630"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_630100" model="account.account.template">
  <field name="code">630100"/echap>
  <field name="name">Dot. cor. val s/immob. incorporels"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_630"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_630200" model="account.account.template">
  <field name="code">630200"/echap>
  <field name="name">Dot. cor. val s/immob. corporels"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_630"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_631000" model="account.account.template">
  <field name="code">631000"/echap>
  <field name="name">Dot. cor. val s/stock mat.fourni"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_631"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_631100" model="account.account.template">
  <field name="code">631100"/echap>
  <field name="name">Reprises cor. val. s/stock mat. fourni"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_631"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_632000" model="account.account.template">
  <field name="code">632000"/echap>
  <field name="name">Dot. cor. val s/en-cours,pr fini"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_632"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_632100" model="account.account.template">
  <field name="code">632100"/echap>
  <field name="name">Reprises cor. val s/en-cours,pf"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_632"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_633000" model="account.account.template">
  <field name="code">633000"/echap>
  <field name="name">Dot. cor. val s/cr comm +1an"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_633"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_633100" model="account.account.template">
  <field name="code">633100"/echap>
  <field name="name">Reprises cor. val s/cr com +1an"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_633"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_634000" model="account.account.template">
  <field name="code">634000"/echap>
  <field name="name">Dot. cor. val. s/cr comm -1an"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_634"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_634100" model="account.account.template">
  <field name="code">634100"/echap>
  <field name="name">Reprises cor. val.s/cr com -1an"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_634"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_635000" model="account.account.template">
  <field name="code">635000"/echap>
  <field name="name">Dot. prov. pension et oblig. sim."/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_635"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_635100" model="account.account.template">
  <field name="code">635100"/echap>
  <field name="name">Reprises prov. s/pens.obli. sim."/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_635"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_636000" model="account.account.template">
  <field name="code">636000"/echap>
  <field name="name">Dot. prov-grosses réparation"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_636"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_636100" model="account.account.template">
  <field name="code">636100"/echap>
  <field name="name">Reprises prov. grosses réparation"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_636"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_637000" model="account.account.template">
  <field name="code">637000"/echap>
  <field name="name">Dot. prov-autres risques et chg"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_637"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_637100" model="account.account.template">
  <field name="code">637100"/echap>
  <field name="name">Reprises prov autres risq,chg"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_637"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_640000" model="account.account.template">
  <field name="code">640000"/echap>
  <field name="name">Taxe d&apos;abonnement"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_640"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_640100" model="account.account.template">
  <field name="code">640100"/echap>
  <field name="name">Impôt foncier"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_640"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_640200" model="account.account.template">
  <field name="code">640200"/echap>
  <field name="name">Impôt commercial s/le capital"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_640"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_640300" model="account.account.template">
  <field name="code">640300"/echap>
  <field name="name">Impôt s/la fortune"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_640"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_641000" model="account.account.template">
  <field name="code">641000"/echap>
  <field name="name">Moins-val. sur réalis. d&apos;immob. corp."/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_64"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_642000" model="account.account.template">
  <field name="code">642000"/echap>
  <field name="name">Moins-val. / réalis. de créances comm."/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_64"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_643000" model="account.account.template">
  <field name="code">643000"/echap>
  <field name="name">Charges d&apos;exploitation diverses"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_64"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_650000" model="account.account.template">
  <field name="code">650000"/echap>
  <field name="name">Intérêts, commissions et frais / dettes"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_65"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_651000" model="account.account.template">
  <field name="code">651000"/echap>
  <field name="name">Dot. cor. val s/actif circ"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_651"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_651100" model="account.account.template">
  <field name="code">651100"/echap>
  <field name="name">Reprises cor. val s/actif circulants"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_651"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_652000" model="account.account.template">
  <field name="code">652000"/echap>
  <field name="name">Moins-values sur réalis. d&apos;actifs circ."/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_65"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_653000" model="account.account.template">
  <field name="code">653000"/echap>
  <field name="name">Charges d&apos;escompte de créances"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_65"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_654000" model="account.account.template">
  <field name="code">654000"/echap>
  <field name="name">Différences de change"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_65"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_655000" model="account.account.template">
  <field name="code">655000"/echap>
  <field name="name">Ecarts de conversion des devises"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_65"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_656000" model="account.account.template">
  <field name="code">656000"/echap>
  <field name="name">Frais de banque"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_65"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_660000" model="account.account.template">
  <field name="code">660000"/echap>
  <field name="name">Dot. cor. val exceptionnelles"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_660"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_660100" model="account.account.template">
  <field name="code">660100"/echap>
  <field name="name">Reprises cor. val. excep"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_660"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_661000" model="account.account.template">
  <field name="code">661000"/echap>
  <field name="name">Dot. cor. val s/immob. financières"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_661"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_661100" model="account.account.template">
  <field name="code">661100"/echap>
  <field name="name">Reprises cor val s/immob. fin."/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_661"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_662000" model="account.account.template">
  <field name="code">662000"/echap>
  <field name="name">Dot. prov-risques et chg except."/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_662"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_662100" model="account.account.template">
  <field name="code">662100"/echap>
  <field name="name">Reprises prov risq,chg except."/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_662"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_663000" model="account.account.template">
  <field name="code">663000"/echap>
  <field name="name">Moins-values sur réalis. d&apos;actifs immob."/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_66"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_665000" model="account.account.template">
  <field name="code">665000"/echap>
  <field name="name">Différences de change exceptionnelles"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_66"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_668000" model="account.account.template">
  <field name="code">668000"/echap>
  <field name="name">Autres charges exceptionnelles"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_66"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_670000" model="account.account.template">
  <field name="code">670000"/echap>
  <field name="name">Impôts luxemb sur le résultat de l&apos;ex."/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_67"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_671000" model="account.account.template">
  <field name="code">671000"/echap>
  <field name="name">Impôts luxemb /résultat d&apos;ex. antérieurs"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_67"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_672000" model="account.account.template">
  <field name="code">672000"/echap>
  <field name="name">Impôts étrangers sur le résultat de l&apos;ex"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_67"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_673000" model="account.account.template">
  <field name="code">673000"/echap>
  <field name="name">Impôts étrgs/résultat d&apos;ex. antérieurs"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_67"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_674000" model="account.account.template">
  <field name="code">674000"/echap>
  <field name="name">Impôts sur résultats exceptionnels"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_67"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_680000" model="account.account.template">
  <field name="code">680000"/echap>
  <field name="name">Transfert aux réserves immunisées"/>
  <field name="user_type" ref="account_type_expense"/>
  
  <field name="parent_id" ref="account_6"/echap>
  <field name="type" eval="other"/>
</record>
<record id="account_700000" model="account.account.template">
  <field name="code">700000"/echap>
  <field name="name">Ventes et prestations de services"/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_70"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_708000" model="account.account.template">
  <field name="code">708000"/echap>
  <field name="name">R.r.r accordés sur ventes"/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_70"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_712000" model="account.account.template">
  <field name="code">712000"/echap>
  <field name="name">Variation de stocks des encours de fabr."/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_71"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_713000" model="account.account.template">
  <field name="code">713000"/echap>
  <field name="name">Variation de stocks des produits finis"/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_71"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_720000" model="account.account.template">
  <field name="code">720000"/echap>
  <field name="name">Travaux effect. par entreprise elle-même"/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_7"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_740000" model="account.account.template">
  <field name="code">740000"/echap>
  <field name="name">Subsides d&apos;exploitation"/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_74"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_741000" model="account.account.template">
  <field name="code">741000"/echap>
  <field name="name">Plus-values sur réal. d&apos;immob. corp."/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_74"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_742000" model="account.account.template">
  <field name="code">742000"/echap>
  <field name="name">Plus-values sur réalis. créances comm."/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_74"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_743000" model="account.account.template">
  <field name="code">743000"/echap>
  <field name="name">Récupération de frais de personnel"/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_74"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_744000" model="account.account.template">
  <field name="code">744000"/echap>
  <field name="name">Commissions et courtages"/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_74"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_745000" model="account.account.template">
  <field name="code">745000"/echap>
  <field name="name">Redevances pour brevets et licences"/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_74"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_746000" model="account.account.template">
  <field name="code">746000"/echap>
  <field name="name">Loyers perçus"/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_74"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_748000" model="account.account.template">
  <field name="code">748000"/echap>
  <field name="name">Produits d&apos;exploitation divers."/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_74"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_750000" model="account.account.template">
  <field name="code">750000"/echap>
  <field name="name">Produits des participations"/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_750"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_750100" model="account.account.template">
  <field name="code">750100"/echap>
  <field name="name">Autres produits des immob. financières"/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_750"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_751000" model="account.account.template">
  <field name="code">751000"/echap>
  <field name="name">Produits des valeurs mobilières"/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_751"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_751100" model="account.account.template">
  <field name="code">751100"/echap>
  <field name="name">Autres produits des actifs circulants"/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_751"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_752000" model="account.account.template">
  <field name="code">752000"/echap>
  <field name="name">Plus-values sur réalis. d&apos;actifs circula"/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_75"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_753000" model="account.account.template">
  <field name="code">753000"/echap>
  <field name="name">Subsides en capital et en intérêts"/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_75"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_754000" model="account.account.template">
  <field name="code">754000"/echap>
  <field name="name">Différences de change"/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_75"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_754100" model="account.account.template">
  <field name="code">754100"/echap>
  <field name="name">Amendes pour retards de paiement"/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_75"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_754200" model="account.account.template">
  <field name="code">754200"/echap>
  <field name="name">Intérêts retards de paiement"/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_75"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_755000" model="account.account.template">
  <field name="code">755000"/echap>
  <field name="name">Ecarts de conversion de devises"/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_75"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_756000" model="account.account.template">
  <field name="code">756000"/echap>
  <field name="name">Autres produits financiers"/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_75"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_757000" model="account.account.template">
  <field name="code">757000"/echap>
  <field name="name">Escomptes obtenus"/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_75"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_763000" model="account.account.template">
  <field name="code">763000"/echap>
  <field name="name">Plus-values sur réalis. d&apos;actifs immob."/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_7"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_771000" model="account.account.template">
  <field name="code">771000"/echap>
  <field name="name">Régularis. d&apos;impôts luxemb sur résultat"/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_77"/echap>
  <field name="type" eval="payable"/>
</record>
<record id="account_773000" model="account.account.template">
  <field name="code">773000"/echap>
  <field name="name">Régularis. d&apos;impôts étrangers / résultat"/>
  <field name="user_type" ref="account_type_income"/>
  
  <field name="parent_id" ref="account_77"/echap>
  <field name="type" eval="payable"/>
</record>

            <!-- Chart template -->
        <record id="l10nbe_chart_template" model="account.chart.template">
            <field name="name">PCMN for Luxembourg"/>
            <field name="account_root_id" ref="a_root"/>
            <field name="tax_code_root_id" ref="vat_code_chart_root"/>
            <field name="bank_account_view_id" ref="a550"/echap>
            <field name="property_account_receivable" ref="a_recv"/>
            <field name="property_account_payable" ref="a_pay"/>
            <field name="property_account_expense_categ" ref="a_expense"/>
            <field name="property_account_income_categ" ref="a_sale"/>
        </record>

	</data>
</openerp>